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To regard the cost of an improvement or other purchase as a capital asset for purposes of determining Income Tax liability. To calculate the net worth upon which an investment is based. To issue company stocks or bonds to finance an investment.

The owner of a business may capitalize the expense of renovating a factory to maximize his or her after-tax profits, since such expenses may be used to decrease the pretax profits, thereby reducing the amount of profits subject to taxation.

An individual may compute the net worth of shares of stock, in order to treat them as capital assets for income tax purposes. Such treatment often results in more favorable rates of taxation on the profits made when assets are sold because they are considered capital gains.


(Provide capital), verb advance, afford aid, afford support, aid, aid with a subsidy, back, back up, bring aid, contribute, extend credit, favor, finance, fund, furnish aid, furnish foundations, furnish support, give aid, give support, help, invest, lend, lend one's aid, lend support, loan, pecuniam mutuam dare, pension, promote, provide capital for, provide for, provide funds for, provide money for, set up, set up in business, sponsor, subsidize, supply aid, supply support, supply with a subsidy, support, venture capital
Associated concepts: capitalization of income, capitalization of net income, capitalization of stabalized income, capitallze earning


(Seize the chance), verb avail oneself of, benefit, convert to use, create an opening, employ, exploit, find one's advantage in, make an opening, make the most of, make use of, manipulate, profit, put in operation, put to advantage, put to service, reap the benefit of, render useeul, take advantage of, take the opportunity, turn to good account, turn to one's advantage, utilize, utilize for profit
See also: finance
References in periodicals archive ?
However, in three at least, capitalizing the pronoun was presented as optional.
Such forward-looking statements include statements related to the impact of capitalizing the rent cost allocated to the rent holiday period and statements related to our future financial guidance.
The Securities and Exchange Commission has completed an investigation of the acquisition accounting practices of Meris Laboratories that helps show what the SEC considers to be the limits on capitalizing costs connected with an acquisition.
In an interesting side note, the Nabisco court stated that the IRS, in arguing that the package design costs must be capitalized, did not separately argue for capitalizing design costs relating to the package's construction (as opposed to its graphics).
PolyMedica previously announced that it had been in discussions with the staff of the SEC and the Company's auditors, PricewaterhouseCoopers, regarding the Company's practice of capitalizing its advertising costs, rather than expensing them as incurred.
The scope of the automatic procedure includes changes from methods of capitalizing interest that are both proper and improper methods under the preexisting guidance, which generally included the statute, legislative history and IRS Notice 88-99.
MindMatters' patent-pending solution, the Innovator(TM), accelerates the "time-to-commercialization" of new innovations and ideas by capitalizing on the latent intellectual capital that exists within corporations.
Since the introduction of SFAS 91 in 1988, lenders have been capitalizing loan origination costs for financial purposes.
This announcement reinforces Braun's commitment to helping clients maximize the full value of their customer relationships across all or multiple channels by capitalizing on the fastest growing customer "touchpoint" - wireless.
Practitioners feared that the Supreme Court's rejection of the "separate and distinct asset" standard for capitalizing expenses and its acceptance of a more nebulous future benefit" standard might cause the Service to challenge the deductibility of many recurring expenses that produce some future benefits.
Capitalizing on its own national network and its alliances with leading companies such as Comdisco, Nortel Networks(TM) and Williams Communications Group, Prism continues to introduce innovative applications that enable its customers to grow their businesses.
com, an opportunistically named adult site that had been capitalizing on mistaken traffic.